Bharatiya Sakshya Adhiniyam, 2023 Statements Made Under Special Circumstances (Sections 34–38, BSA 2023): Meaning, Rules, and Examples Section 34 – Entries in Books of Account 1. Concept and Purpose Section 34 deals with entries in books of account, whether manual or electronic, made in the regular course of Tarun Sharma 22 Mar 2026 · 6 min read